Luxembourg, 19/07/2007 (Agence Europe) - On Wednesday 18 July, the Court ruled that Finland may tax a financial transfer carried out by a Finnish company to its parent company abroad. This confirms the caselaw established by the Marks & Spencer case (C-446/03) and others. It must be noted, however, that freedom of establishment is in fact restricted by such a taxation regime. If a profitable subsidiary wishes to come to the financial assistance of a subsidiary in financial difficulty, the...